ORDINANCE 479ORDINANCE IdO. 4 *79
AN ORDIL�ANCE OF THE CITY OF EL SEGUf�1DO, CALI-
FORIIIA, I1dPOSI vTG A CITY SALES AND USE TAX;
PROVIDING FOR THE PERFORMANCE BY THE STATE
BOARD OF EQUALIZATION OF ALL FUNCTIONS IN-
CIDENT TO THE ADMINISTRATIO "1, OPERATION AND
COLLECTION OF THE SALES AND USE TAX HEREBY
IMPOSED; AND PROVIDING PENALTIES FOR VIOLA -
TIONS THEREOF.
THE CITY COUNCIL OF THE CITY OF EL SEGUNDO, CALIFORNIA,
DOES ORDAIN AS FOLLOWS:
SECTION 1. SHORT TITLE. This ordinance shall be known
as the Uniform Local Sales and Use Tax Ordinance of the City of
El Segundo, California.
SECTION 2. PURPOSE. The City Council of the City of
El Segundo hereby declares that this ordinance is adopted to a-
chieve the following, among other, purposes, and directs that the
provisions hereof be interpreted in order to accomplish those
purposes:
(a) To adopt a sales and use tax ordinance which complies
with the requirements and limitations contained in Part 1.5 of
Division 2 of the Revenue and Taxation Code of the State of Cali-
fornia.
(b) To adopt a sales and use tax ordinance which incorpor-
ates provisions identical to those of the Sales and Use Tax Law
of the State of California insofar as those provisions are not
inconsistent with the requirements and limitations contained in
Part 1.5 of Division 2 of the said Revenue and Taxation Code;
(c) To adopt a sales and use tax ordinance which imposes a
one per cent (1 %) tax and provides a measure therefor that can be
administered and collected by the State Board of Equalization in
- 1 -
a manner that adapts itself as fully as practical to, and requires
the least possible deviation from, the existing statutory and ad-
ministrative procedures followed by the State Board of Equaliza-
tion in administering and collecting the California State Sales
and Use Taxes;
(d) To adopt a sales and use tax ordinance which can be ad-
ministered in a manner that will, to the demree possible consis-
tent with the provisicns of Part 1.5 of Division 2 of the said
Revenue and Taxation Code, minimize the cost of collecting
CD
city
sales and use taxes and at the same time minimize the burden of
record keeping upon persons subject to taxation under the provis-
ions of this ordinance;
(e) To adopt a sales and use tax ordinance which can be ad-
ministered in a manner that will exclude the receipts of particu-
lar sales from the measure of the sales tax imposed by this City
which have been included in the measure of the sales tax imposed
by any other city and county, county other than the county in
which this city is located, or city in this State, and avoid im-
posing a use tax on the storage, use or other consumption of tan -
gible personal property in this City when the gross receipts from
the sale of, or the use of, that property has been subject to a
sales or use tax by any other city and county, county other than
the county in which this city is located, or city in this State,
pursuant to a sales and use tax ordinance enacted under the pro-
visions of Part 1.5 of Division 2 of the said Revenue and Taxa-
tion Code.
SECTION 3. OPERATIVE DATE. CONTRACT WITH STATE. This
ordinance shall become operative on April 1, 1956, and prior
thereto this City shall contract with the State Board of Equali-
zation to perform all functions incident to the administration
and operation of this sales and use tax ordinance; provided, that
if this City shall not have contracted with the said State Board
- 2 -
r%
of Equalization, as above set forth, prior to April 1, 1956, this
ordinance shall riot be operative until the first day of the first
calendar quarter following the execution of such a contract by
the City and by the State Board of Equalization, provided further
that this ordinance shall not become operative prior to the oper-
ative date of the Uniform Local Sales and Use Tax Ordinance of the
County of Los Angeles..
SECTION 4. SALES TAX.
(a) (1) For the privilege of selling tangible personal
property at retail a tax is hereby imposed upon all retailers in
the city at the rate of one per cent (lo) of the gross receipts
of the retailer from the sale of all tangible personal property
sold at retail in the City of E1 Segundo on and after the opera-
tive date of this ordinance.
(2) For the purposes of this ordinance, all retail
sales shall be presumed to have been consummated at the place of
business of the retailer unless the tan -ible personal property
sold is delivered by the retailer or his agent to an out -of -state
destination or to a corr2-r:on carrier for delivery to an out -of -state
destination. Delivery charges shall be included in the gross re-
ceipts by which the tax is measured, regardless of the place to
which delivery is made, when such charges are included in the mea-
sure of the sales or use tax imposed by the State of California.
In the event a retailer has no permanent place of business in the
State of California, or has more than one place of business, the
place or places at which retail sales are consummated shall be as
determined under rules and regulations prescribed and adopted by
the Board. of Equalization.
(b) (1) Except as hereinafter provided, and except insofar
as they are inconsistent with the provisions of Part 1.5 of Di-
vision 2 o{'t -he said Revenue and Taxation Code, all of the pro -
visions of Part 1 of D vision 2 of said Code, as amended and in
- 3 -
force and effect on April 19 1956, applicable to sales taxes are
hereby adopted and made a part of this section as though fully
set forth herein.
(2) Wherever, and to the extent that, in Part 1 of
Division 2 of the said Revenue and Taxation Code the State of
California is named or referred to as the taxing ale cy, the City
of El Se ,undo shall be substituted therefor. lothin,, in this sub-
division shall be dee_ied to =- equire the substitution of the name
of the City of E1 Serur.do for the word "State's when that word is
used as part of tle title o.-10 the State Controller, the State
Treasurer, the State Board of Control_, the State Board of Equali-
zation, or the name of the State Treasury, or of the Constitution
of the State of California; nor shall the name of the City be sub-
stituted for that of the State in any section when the result of
that substitution - uould.require action to be taken by or against
the City or any a -ency thereof, rather than by or against the
State Board of Equalization, in performing the functions incident
to the administration or operation of this ordinance; and neither
shall the substitution be deemed to have been made in those sec-
tions, includin`z, but not necessarily limited to, sections refer -
ring to the exterior boundaries of the State of California, where
the result of the substitution would be to provide an exer::ption
from this tax with respect to certain gross receipts which would
not othervrise be exempt from this tax while those gross receipts
remain subject totax by the State under the provisions of Part 1
of Division 2 of the said Revenue and Taxation Code; nor to im-
pose this tax with respect to certain gross receipts which would
not be subject to tax by the State under the said provisions of that
Code; and, in addition, the name of the City shall not be substi-
tuted for that of the State in Sections 6701, 6702 (except in the
last sentence thereof), 6711, 6715, 6737, 6797 and 6828 of the said
Revenue and Taxation Code as adopted.
- 4 -
2948 1
(3) If a seller's pernr.it has been issued to a retailer
under Section 6068 of the said _'Zevenue and '?'axation Code, an
additional seller's perr_�it shall not be required by reason of this
section.
(4) There shall be excluded from the gross receipts by
which the tax is measured:
(i) The amount of any sales or use tax imposed
by the State of California upon a retailer or consumer.
(ii) Receipts from the sale of tangible personal
property upon which a sales or use tax has become due by
reason of the same transaction to any other city and county,
county other than the county in which this city is located,
or city in this State under a sales or use tax ordinance
enacted by that city and county, county other than the coun-
ty in which this city is located, or city in this State in
accordance with Part 1.5 of Division 2 of the said Revenue and
Taxation Code.
(iii) Receipts from sales to operators of common
carrier and waterborne vessels of property to be used or
consumed in the operation of such common carriers or water-
borne vessels principally outside of this City.
SECTIO"T 5. USE TAX.
(a) An excise tat is hereby imposed on the storage, use or
other consumption in the City of El Segundo of tangible personal
propert ,IT purchased from any retailer on or after the operative
date of this ordinance, for storage, use or other consumption in
the city at the rate of one per cent (1 %) of the sales price of
the property. The sales price shall include deliverlT char-'es when
such charges are subject to State sales or use tax regardless of
the place to which delivery is made.
(b) (1) Except as hereinafter provided, and except insofar
as they are inconsistent with the provisions of Part 1.5 of Divi-
sion 2 of the said Revenue and Taxation Code, all of the provisions
- 5 -
of Part 1 of Division 2 of said Code, as amended and in force and
effect on April 1, 195 -,, applicable to use taxes are hereby adopt-
ed and made a part of this section as though fully set forth here-
in.
(2) Wherever, and to the extent that, in Part 1 of Di-
vision 2 of the said Revenue and Taxation Code the State of Cali-
fornia is named or referred to as the taxing agency, the City of
El Segundo shall be substituted therefor. ?othino in this sub-
division shall be deemed to require the substitution of the name
of the City of El Segundo for the word "State" when that word is
used as part of the title of the State Controller, the State Trea-
surer, the State Board of Control, the State Board of Equalization,
or the name of the State Treasury, or of the Constitution of the
State of California; nor shall the name of the City be substituted
for that of the State in any section_ when the result of that sub-
stitution would require action to be taken by or against the City
or any agency thereof rather than by or against the State Board
of Equalization, in performing the functions incident to the ad-
ministration_ or operation of this ordinance; and neither shall the
substitution be deemed to have been made in those sections, includ-
ing but not necessarily limited to, sections referring to the ex-
terior boundaries of the State of California, where the result of
the substitution would be to provide an exemption from this tax
with respect to certain storage, use or other consumption of tan-
gible personal property which would not otherwise be exempt from
this tax while such storage, use or other consumption remains sub-
ject to tax by the State under the provisions of Part 1 of Divi-
sion 2 of the said Revenue and Taxation Code, or to impose this
tax with respect to certain storage, use or other consumption of
tangible personal property which would not be subject to tax by
the State under the said provisions of that Code; and in addition,
- o -
_J
r300
t
the name of the City shall not be substituted for that of the
State in Sections 6701, 6702 (except in the last sentence thereof),
5711, 6715, 6737, 6797 and 6828 of the said Revenue and Taxation
Code as adopted.
section;
(3) There shall be exempt from the tax due under this
(i) The amount of any sales cr use tax imposed
by the State of California upon a retailer or consumer.
(ii) The storage, use or other consumption of
tangible personal property, the gross receipts from the
sale of or the cost of which has been subject to sales or
use tax under a sales or use tax ordinance enacted in ac-
cordance with Part 1.5 of Division 2 of the said Revenue
and Taxation Code by any other city and county, county
other than the county in which this city is located, or
city in this State.
(iii) The storage or use of tangible personal
property in the transportation or transmission of persons,
property or communications, or in the generation, trans-
mission or distribution of electricity or in the manufacture,
transmission or distribution of gas in intrastate, inter-
state or foreign commerce by public utilities which are regu-
lated by the Public Utilities Commission of the State of
California.
(iv) The use or consumption of property purchased
by operators of common carrier and waterborne vessels to be
used or consumed in the operation of such common carriers or
waterborne vessels principally outside the City.
SECTION 0". A1ENDMENTS . All amendments of the said Rev-
enue and Taxation Code enacted subsequent to the effective date of
this ordinance which relate to the sales and use tax and which are
- 7 -
not inconsistent with Part 1.5 of Division 2 of the said Revenue
and Taxation Code shall automatically become a part of this or-
dinance.
SECTION 7. ENJOINING COLLECTION FORBIDDEN. No in-
junction or writ of mandate or other legal or equitable process
shall issue in any suit, action or proceeding in any court against
the State or this City, or against any officer of the State or
this City, to prevent or enjoin the collection under this ordin-
ance, or Part 1.5 of Di- rision 2 of the Revenue and Taxation Code,
of any tat: or any amount of tax required to be collected.
SECTION 8. PENALTIES. Any person violating any of the
provisions of this ordinance shall be deemed guilty of a misde-
meanor, and upon conviction thereof shall be punishable by a fine
of not more than $500.00 or by imprisonment for a period of not
more than six (6) months in the City Jail, or by both such fine
and imprisonment.
SECTION 9. SEVERABILITY. If any section, subsection,
sentence, clause, phrase or portion of this ordinance, including
but not limited to any exemption, is for any reason held to be
invalid or unconstitutional by the decision of any court of com-
petent jurisdiction, such decision shall not affect the validity
of the remaining portions of this ordinance. The Council of the
City of El Segundo hereby declares that it would have adopted this
ordinance and each section, subsection, sentence, clause, phrase
or portion thereof, irrespective of the fact that any one or more
sections, subsections, sentences, clauses, phrases or portions be
declared invalid or unconstitutional.
SECTION 10. This ordinance provides for a tax levy for
the usual current expenses of the City and is an emergency ordin-
ance affecting, and for the immediate preservation of, the public
peace, health, safety, comfort, convenience and general welfare
and the same shall therefore become effective immediately upon
- 8 -
the final passage and adoption thereof. The facts constituting
its urgency are as follows:
The Legislature of the State of California has enacted
the Bradley - Burns Uniform Local Sales and Use Tax Law in order
to provide for uniform administration, reporting, sales and use
tax rates and collection of local sales and use takes. The County
of Los Angeles will on February 28, 1956, adopt a uniform county
sales and use tax ordinance. The final form of contract and ordin-
ance approved by the State Board of Equalization was not submitted
to the City of El Segundo until February 16th, thereby limiting
the time in which the City could initiate proceedings to properly
and adequately serve the City of El Segundo. The City of El Se-
gundo must act immediately to adopt this ordinance in order to en-
able the City of El Segundo to contract with the State Board of
Equalization for performance by the Board of all of the functions
incident to the administration or operation of city sales and use
taxes before April 1, 1956.
SECTION 11. That the City Clerk shall certify to the
passage and adoption of this ordinance by a vote of at least four-
fifths of all of the members of tie City Council of said City;
shall crake a minute of the passage and adoption thereof in the rec-
ords of the proceedings of the City Council of said City in the
minutes of the meetins -: at which the same is passed and adopted;
and shall cause the same to be published once in the El Segundo
Herald, a weekly newspaper of general circulation published and
circulated within said City, and which is hereby designated for
that purpose.
PASSED, APPROVED AND ADOPTED this 27th day of February,
1956.
ATTEST: Mayor';'o che City Segundo,
Calif or,.a-
City Clerk
(SEAL)
- 9 -
STATE OF CALIFORNIA,
COUNTY OF LOS ANGELES,
CITY OF EL SEGUNDO.
SS.
? 03
I. Neva M. Elsey, City Clerk of the City of El Segundo,
California, do hereby certify that the whole number of members of
the City Council of the said City is five; that the foregoing
ordinance, being Ordinance No. 479 , was passed and adopted by
PRO -rx
the said City Council, approved and signed by the Mayor„of said
City, and attested by the City Clerk, of said City, all at a regu-
lar meeting of the said Council held on the 27th day of February,
1956, and that the same was so passed and adopted by the following
vote:
AYES: Councilmen Frederick Gordon Swanson and Mayor
pro tem Baker;
NOES: Councilmen None;
ABSENT: Mayor Selby.
WITNESS my hand and the official seal of said City this
27th day of February, 1956•
( SEAL)
- 10 -
City Clerk of the Ci y• of
El Segundo, Californ a.
i
STATE OF CALIFORNIA., )
COUNTY OF LOS ANGELES, ) SS.
CITY OF EL SEGUNDO. )
I, Neva M. Elsey, City Clerk of the City of El Segundo,
California, do hereby certify that the whole number of members
of the City Council of the said City is five; that the foregoing
ordinance, being Ordinance No. x.79, is a full, true and correct
original of Ordinance No. 479 of the said City of El Segundo,
California, entitled:
"AN ORDINANCE OF THE CITY OF EL SEGUNDO, CALI-
FORNIA, IMPOSING A CITY SALES AND USE TAX;
PROVIDING FOR THE PERFORMANCE BY THE STATE
BOARD OF EQUALIZATION OF ALL FUNCTIONS IN-
CIDENT TO THE ADMINISTRATION, OPERATION AND
COLLECTION OF THE SALES AND USE TAX HEREBY
IMPOSED; AND PROVIDING PENALTIES FOR VIOLA-
TIONS THEREOF. ".
which was duly passed and adopted by the said City Council, ap-
proved and signed by the Mayor,,ctf'said City, and attested by the
City Clerk of said City, all at a regular meeting of the said
Council held on the 27th day of February, 1956, and that the same
was so passed and adopted by the following vote:
AYES: Councilmen Gordon, Swanson, Frederick and Mayor
pro tem Baker;
NOES: Councilmen None;
ABSENT: Mayor Selby.
I do hereby further certify that pursuant to the pro-
visions of Section 36933 of the Government Code of the State of
California, that the foregoing Ordinance No. 479 was duly and
regularly published according to law and the order of the City
Council of said City in the E1 Segundo Herald, a weekly newspaper
of general circulation, printed, published and circulated within
the said City and that the same was so published therein on the
followint- date, to wit: March 8, 1956.
City Clerk of the Cit of
El Segundo, Californi t.
(SEAL)
Affidavit of Publication
STATE OF CALIFORNIA,
COUNTY OF LOS ANGELES, ss
CITY OF EL SEGUNDO,
Julie cTG..017S ............... _, Th
......being first duly sworn, deposes and says: at
he is, and at all of the times hereinafter mentioned was, a citizen of the United States of America,
over the age of eighteen years, and a resident of the County of Los Angeles, State of California ; that he
was, at, and during all of the time of the publication of the instrument hereunto attached the........
............................................................................. ...............................
Editor of EL SEGUNDO HERALD, a newspaper of general circulation, published and circulated weekly in
the City of El Segundo, in said County and State; that said newspaper has been so published and
circulated at regular intervals of one week for more then one year immediately preceding the
publication of the instrument hereunto annexed; that said newspaper is, and was, at all of the times
herein mentioned, a newspaper of general circulation within the meaning of Section 4480 of the Political
Code of the State of California; that as provided by said section, said newspaper is published for the
dissemination of local or telegraphic news and intelligence of a general ebwacter, having a bona fide
subscription list of paying subscribers; that said newspaper is not and was not at any of the times herein
referred to, devoted to the interests, or published for the entertainment or instruction of a particular
class, profession, trade, calling, race or denomination, or for any number of such classes, professions, trades,
callings, races or denominations, and that said newspaper is not devoted to or published for, nor was it
at any of the times herein mentioned devoted to or published for the purpose, whether avowed )r
otherwise, of entertaining or instructing such classes, ,professions, trades, callings, races or denomin-
ations, or any of such classes, professions, trades, callings, races or denominations.
That the notice, order, ordinance, resolution or instrument hereunto attached on page...... numbered
................ .,...........................................................................................
hereof in all respects, including subject matter, and size and arrangement of type, is a full, true and
correct copy of the said notice, ordinance, resolution or instrument, in words and figures exactly as
published; that the same was set and printed in type not smaller than nonpareil and that the body of
the same was preceded with words printed in black -face type not smaller than nonpareil, describing
and expressing in general terms the purpose and character of the notice, order, ordinance, resolution
or instrument intended to be published, as will appear from an inspection of the said annexed instru-
ment; that the.............. ... `; O . . . ....... ...................... ...............................
of which the annexed is a printed copy as hereinabove stated, was published and printed in said news-
ptt least... 011e .... week....,........ one consecutive publication...., commencing on the
............day of .... re.....19 ; ........ A. D. ....... and ending on the ..... .............da y of
..... I i t 2 , C R , .. , , ..... A. D. 19.. cJ 6 , and as often during said time as said newspaper was regu-
larly issued, ...........................
Subscribed and sworn to before me this.. J. .
day of �GX .............. A. D. 19
City clerk of the City of Ei Se County
of Los Angeles, State California.
By
Deputy City Clerk of said City.
Q
a manner that adapts itself as _fully as practical to, and requires
the least possible deviation from, the existing statutory and ad-
ministrative procedures followed by the State Board of Equaliza-
tion in administering and collecting the California State Sales
and Use Taxes;
(d) To adopt a sales and use tax ordinance which can be ad-
ministered in a manner that will, to the de7ree possible consis-
tent with the provisicns of Part 1.5 of Division 2 of the said
Revenue and Taxation Code, minimize the cost of collecting city
sales and use taxes and at the same time minimize the burden of
record keeping upon persons subject to taxation under the provis-
ions of this ordinance;
(e) To adopt a sales and use tax ordinance which can be ad-
ministered in a manner that will exclude the receipts of particu-
lar sales from the measure of the sales tax imposed by this City
which have been included in the measure of the sales tax imposed
by any other city and county, county other than the county in
which this city is located, or city in this State, and avoid im-
posing a use tax on the storage, use or other consumption of tan -
gible personal property in this City when the gross receipts from
the sale of, or the use of, that property has been subject to a
sales or use tax by any other city and county, coui,ty other than
the county in which this city is located, or city in this State,
pursuant to a sales and use tax ordinance enacted under the pro-
visions of Part 1.5 of Division 2 of the said Revenue and Taxa-
tion Code.
SECTIOV 3. OPERATIVE DATE. CONTRACT WITH STATE. This
ordinance shall become operative on April 1, 1956, and prior
thereto this City shall contract with the State Board of Equali-
zation to perform all functions incident to the administration
and operation of this sales and use tax ordinance; provided, that
if this City shall not have contracted with the said State Board
- 2 -